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Research paper thumbnail of The Role of Mediating the Publication on the Influence of Corporate Governance on Performance

Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia, 2019

The aim of the study was to analyze the mediating role of the financial report published on the e... more The aim of the study was to analyze the mediating role of the financial report published on the effect of corporate governance on the performance of Indonesian public companies. The corporate governance proxy consists of ownership, independence of directors and commissioners, meetings of directors and audit committees, as well as the number of commissioners and audit committees. The research samples of 775 annual reports 2013-2014 were chosen proportionally strata, from nine industry groups. The results of multiple regression analysis found that directors and independent commissioners, as well as the frequency of audit committee meetings, had a significant effect on performance. Whereas ownership, meetings of directors and audit committees, and the number of commissioners and audit committees have a significant effect on publications. Publication of financial statements significantly as a mediation of the effect of corporate governance on performance.

Research paper thumbnail of The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants

Archives of Business Research

Auditor performance is the result of work achieved by the auditor in carrying out his duties, in ... more Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given and become one of the benchmarks used to determine whether a job done will be good or vice versa. Auditor performance is a major concern, both for clients and the public, in assessing the results of audits conducted. Not optimal performance of auditors in carrying out their role as auditors can cause violations committed by auditors in Indonesia. Some of the possible causes of this occurrence based on previous research are due to the existence of Role Overload, Role Conflict, and independence experienced by the auditor in carrying out his duties. The purpose of this study is to determine the factors that influence the performance of auditors working in public accounting firms in Surabaya. The analysis technique used is Moderate Regression Analysis Results. The results of this study include Role Overload and Role Conflict negatively affect Audito...

Research paper thumbnail of Corporate Governance, Performance, and Financial Statements Publication as Moderation on Company Value in Indonesia

Journal of World Conference (JWC)

The research objective was to analyze the influence of corporate governance and performance, as w... more The research objective was to analyze the influence of corporate governance and performance, as well as the publication of financial statements as the moderation of company value. Institutional ownership variables, number of commissioners, number of directors, and number of audit committees and independent commissioners as corporate governance. Return on asset variables as performance, and audit delay as the publication of financial statements, and Tobin's Q as a company value. The research objects were 70 public companies on the Indonesia Stock Exchange, with a sample of 122 observations of financial statements from 2013-2017. The results showed that the number of commissioners, audit committees and return on assets had a positive effect on firm value. Publication of financial statements affects the value of the company, and moderates the effect of financial performance on firm value. Whereas institutional ownership, the number of directors and independent commissioners does no...

Research paper thumbnail of The The Effect of Corporate Governance Characteristics on Publication of Financial Statements on the Indonesia Stock Exchange

European Journal of Business and Management Research

This study aims to analyze corporate governance towards the publication of financial statements o... more This study aims to analyze corporate governance towards the publication of financial statements on the Indonesia Stock Exchange. The end of the financial year until the date of publication of the financial statements as a period of reporting time lag. Ownership composition, characteristics of directors and commissioners, and audit committee as a proxy for corporate governance. Proportional strata method for selecting a sample of 775 annual reports, for the period 2013-2014 from nine industry groups. Multiple regression analysis techniques, using control variables of size, performance, auditor quality, and type of industry. The results showed that ownership, board meetings, and audit committee meetings, as well as the number of commissioners and audit committees, had a significant effect on the issuance of issuers' audit reports. While the independence of directors and commissioners does not affect.spacing.

Research paper thumbnail of Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

. This study aims to examine the effect of corporate governance mechanism on firm value with ente... more . This study aims to examine the effect of corporate governance mechanism on firm value with enterprise risk management as an intervening variable on financial companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling. This study uses multiple regression analysis and simple regression to test the mediational relationship of ERM. The results of this study indicate that there is a significant influence between corporate governance mechanisms (institutional ownership, independent commissioner, and audit committee) with the firm value. But not significant in managerial ownership. The results of this study also indicate that there is a significant influence between corporate governance mechanisms (managerial ownership, independent commissioner, and audit committee) with the ERM. But it is not significant in institutional ownership. This study provides evidence that ERM mediating the effect of corporate governance mechanisms on firm value.Keyword : corporate governance mechanism, firm value, enterprise risk management. Abstrak. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan enterprise risk management sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis regresi berganda dan regresi sederhana untuk menguji hubungan mediasional ERM. Deteksi mediasi menggunakan mediasi sederhana dengan cara pengujian causal steps. Teknik pemilihan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan komite audit) dengan nilai perusahaan. Namun tidak signifikan dalam kepemilikan manajerial. Hasil penelitian ini juga menunjukkan bahwa terdapatpengaruh signifikan antara mekanisme corporate governance (kepemilikan manajerial, komisaris independen, dan komite audit) dengan enterprise risk management. Namun tidak signifikan dalam kepemilikan institusional. Penelitian ini memberikan bukti bahwa ERM memediasi pengaruh mekanisme corporate governance terhadap nilai perusahaan.Kata kunci: Mekanisme corporate governance, nilai perusahaan, enterprise risk management.

Research paper thumbnail of Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi

Akuntabilitas

This research aimed to find out the effect of accountability, leadership style, competency and mo... more This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.

Research paper thumbnail of The Role of Mediating the Publication on the Influence of Corporate Governance on Performance

Proceedings of the Proceedings of the 1st International Conference on Business, Law And Pedagogy, ICBLP 2019, 13-15 February 2019, Sidoarjo, Indonesia, 2019

The aim of the study was to analyze the mediating role of the financial report published on the e... more The aim of the study was to analyze the mediating role of the financial report published on the effect of corporate governance on the performance of Indonesian public companies. The corporate governance proxy consists of ownership, independence of directors and commissioners, meetings of directors and audit committees, as well as the number of commissioners and audit committees. The research samples of 775 annual reports 2013-2014 were chosen proportionally strata, from nine industry groups. The results of multiple regression analysis found that directors and independent commissioners, as well as the frequency of audit committee meetings, had a significant effect on performance. Whereas ownership, meetings of directors and audit committees, and the number of commissioners and audit committees have a significant effect on publications. Publication of financial statements significantly as a mediation of the effect of corporate governance on performance.

Research paper thumbnail of The Influence of Role Overload and Role Conflict, and Independence on the Performance of Auditors Moderated by Spiritual Intelligence of Auditors in Public Accountants

Archives of Business Research

Auditor performance is the result of work achieved by the auditor in carrying out his duties, in ... more Auditor performance is the result of work achieved by the auditor in carrying out his duties, in accordance with the responsibilities given and become one of the benchmarks used to determine whether a job done will be good or vice versa. Auditor performance is a major concern, both for clients and the public, in assessing the results of audits conducted. Not optimal performance of auditors in carrying out their role as auditors can cause violations committed by auditors in Indonesia. Some of the possible causes of this occurrence based on previous research are due to the existence of Role Overload, Role Conflict, and independence experienced by the auditor in carrying out his duties. The purpose of this study is to determine the factors that influence the performance of auditors working in public accounting firms in Surabaya. The analysis technique used is Moderate Regression Analysis Results. The results of this study include Role Overload and Role Conflict negatively affect Audito...

Research paper thumbnail of Corporate Governance, Performance, and Financial Statements Publication as Moderation on Company Value in Indonesia

Journal of World Conference (JWC)

The research objective was to analyze the influence of corporate governance and performance, as w... more The research objective was to analyze the influence of corporate governance and performance, as well as the publication of financial statements as the moderation of company value. Institutional ownership variables, number of commissioners, number of directors, and number of audit committees and independent commissioners as corporate governance. Return on asset variables as performance, and audit delay as the publication of financial statements, and Tobin's Q as a company value. The research objects were 70 public companies on the Indonesia Stock Exchange, with a sample of 122 observations of financial statements from 2013-2017. The results showed that the number of commissioners, audit committees and return on assets had a positive effect on firm value. Publication of financial statements affects the value of the company, and moderates the effect of financial performance on firm value. Whereas institutional ownership, the number of directors and independent commissioners does no...

Research paper thumbnail of The The Effect of Corporate Governance Characteristics on Publication of Financial Statements on the Indonesia Stock Exchange

European Journal of Business and Management Research

This study aims to analyze corporate governance towards the publication of financial statements o... more This study aims to analyze corporate governance towards the publication of financial statements on the Indonesia Stock Exchange. The end of the financial year until the date of publication of the financial statements as a period of reporting time lag. Ownership composition, characteristics of directors and commissioners, and audit committee as a proxy for corporate governance. Proportional strata method for selecting a sample of 775 annual reports, for the period 2013-2014 from nine industry groups. Multiple regression analysis techniques, using control variables of size, performance, auditor quality, and type of industry. The results showed that ownership, board meetings, and audit committee meetings, as well as the number of commissioners and audit committees, had a significant effect on the issuance of issuers' audit reports. While the independence of directors and commissioners does not affect.spacing.

Research paper thumbnail of Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

. This study aims to examine the effect of corporate governance mechanism on firm value with ente... more . This study aims to examine the effect of corporate governance mechanism on firm value with enterprise risk management as an intervening variable on financial companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling. This study uses multiple regression analysis and simple regression to test the mediational relationship of ERM. The results of this study indicate that there is a significant influence between corporate governance mechanisms (institutional ownership, independent commissioner, and audit committee) with the firm value. But not significant in managerial ownership. The results of this study also indicate that there is a significant influence between corporate governance mechanisms (managerial ownership, independent commissioner, and audit committee) with the ERM. But it is not significant in institutional ownership. This study provides evidence that ERM mediating the effect of corporate governance mechanisms on firm value.Keyword : corporate governance mechanism, firm value, enterprise risk management. Abstrak. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan enterprise risk management sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis regresi berganda dan regresi sederhana untuk menguji hubungan mediasional ERM. Deteksi mediasi menggunakan mediasi sederhana dengan cara pengujian causal steps. Teknik pemilihan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan komite audit) dengan nilai perusahaan. Namun tidak signifikan dalam kepemilikan manajerial. Hasil penelitian ini juga menunjukkan bahwa terdapatpengaruh signifikan antara mekanisme corporate governance (kepemilikan manajerial, komisaris independen, dan komite audit) dengan enterprise risk management. Namun tidak signifikan dalam kepemilikan institusional. Penelitian ini memberikan bukti bahwa ERM memediasi pengaruh mekanisme corporate governance terhadap nilai perusahaan.Kata kunci: Mekanisme corporate governance, nilai perusahaan, enterprise risk management.

Research paper thumbnail of Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi

Akuntabilitas

This research aimed to find out the effect of accountability, leadership style, competency and mo... more This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.